Revised 2012 Forms W-2, W-3SS, and 2012 General Instructions for Forms W-2 and W-3; Note Regarding 2012 Form W-3 -- 22-MAR-2012
If you downloaded the 2012 Forms W-2, W-2AS, W-2GU, or W-2VI, before March 10, 2012, or if you downloaded the 2012 General Instructions for Forms W-2 and W-3 before March 17, 2012, note that the forms and instructions have been revised due to legislation that extends the 4.2% rate of social security tax withholding (for employees only) for wage payments made in 2012.
If you downloaded the 2012 Form W-3SS before March 10, 2012, note that this form has been revised due to final regulations that require filers of U.S. possessions Forms W-2AS, W-2GU or W-2VI to use either Form 944 or Form 941-SS for tax years after 2011.
On the 2012 Form W-3, under the When to File section, the first sentence should read "Mail Form W-3 with Copy A of Form(s) W-2 by February 28, 2013."
The revised 2012 Forms W-2, W-2AS, W-2GU, W-2VI, W-3SS, and the 2012 General Instructions for Forms W-2 and W-3 are now available on IRS.gov.
